Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:legislation
|
| gptkbp:alsoKnownAs |
Swiss bank secrecy
|
| gptkbp:appliesTo |
gptkb:Swiss_banks
Swiss financial institutions |
| gptkbp:country |
gptkb:Switzerland
|
| gptkbp:criticizedFor |
lack of transparency
facilitating tax evasion enabling money laundering |
| gptkbp:declinedAfter |
post-2010 international agreements
|
| gptkbp:enforcedBy |
gptkb:Swiss_Financial_Market_Supervisory_Authority
|
| gptkbp:excludes |
money laundering cases
international criminal investigations tax evasion cases (since 2009) |
| gptkbp:governedBy |
Swiss Banking Law of 1934
|
| gptkbp:historicalSignificance |
attracted foreign capital
used by political refugees |
| https://www.w3.org/2000/01/rdf-schema#label |
Swiss banking secrecy
|
| gptkbp:penalty |
gptkb:crime
imprisonment fines |
| gptkbp:purpose |
protect client privacy
|
| gptkbp:reformed |
gptkb:FATCA_compliance
OECD pressure automatic exchange of information agreements |
| gptkbp:relatedTo |
offshore banking
tax havens bank–client confidentiality |
| gptkbp:bfsParent |
gptkb:Swiss_bank_accounts_controversy
|
| gptkbp:bfsLayer |
8
|